Lubrizol Advance Materials India Private Limited UBR LEGAL ADVOCATES vs Union of India — WP/987/2026

Case under Central Goods and Services Tax Act,2017 Section 226. Disposed: Contested--DISPOSED OFF on 04th March 2026.

Case disposed

CNR: HCBM020063732026

e-Filing Number

19-02-2026

Filing Number

WP/6372/2026

Filing Date

20-Feb-2026

Registration No

WP/987/2026

Registration Date

23-Feb-2026

Judge

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Coram

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Bench Type

Division

Category

INDIRECT TAXES ( 17 )

Sub-Category

GST Goods and Services Tax ( 100 )

Judicial Branch

Original

Decision Date

04-Mar-2026

Nature of Disposal

Contested--DISPOSED OFF

Last updated 25-May-2026

Acts & Sections

Central Goods and Services Tax Act,2017 Section 226
Central Goods and Service Tax Act Section 54
Goods and Services Tax Act (Maharashtra) Section 56

Petitioner(s)

  1. 1.Lubrizol Advance Materials India Private Limited UBR LEGAL ADVOCATES

Respondent(s)

  1. 1.Union of India

  2. 2.Deputy Commissioner of State Tax Mulund West

  3. 3.Commissioner of State Tax

  4. 4.State of Maharashtra

Case History

  1. Case disposedDisposed

  2. 15-Apr-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  3. 04-Mar-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  4. 04-Mar-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

    Summary The Bombay High Court quashed the GST refund rejection order dated 19th November 2025 passed by the tax authority against Lubrizol Advance Materials India Pvt. Ltd., finding that the authority failed to properly consider the petitioner's contentions regarding whether services supplied to overseas group companies constituted "export of services" or intermediary services. The court remanded the matter to the original authority for fresh de novo consideration within three months, keeping all parties' contentions open, as the authority had not adequately examined the service agreements and applicable GST circulars before denying the IGST refund claim of Rs. 56,11,885. This case analysis is maintained by casestatus.in based on publicly available court records.

  5. 04-Mar-2026

    Fresh Admission

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  6. 20-Feb-2026

    Case filed

    Registration No. WP/987/2026

casestatus.in Summary

Summary The Bombay High Court quashed the GST refund rejection order dated 19th November 2025 passed by the tax authority against Lubrizol Advance Materials India Pvt. Ltd., finding that the authority failed to properly consider the petitioner's contentions regarding whether services supplied to overseas group companies constituted "export of services" or intermediary services. The court remanded the matter to the original authority for fresh de novo consideration within three months, keeping all parties' contentions open, as the authority had not adequately examined the service agreements and applicable GST circulars before denying the IGST refund claim of Rs. 56,11,885. This case analysis is maintained by casestatus.in based on publicly available court records.

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